Civic Intelligence

Cumberland Christian Academy Inc

EIN 58-1848232 • 501(c)3 • Austell, GA

Profile

Provide a well rounded Christian education to all students.

2356 Clay RoadAustell, GA 30106

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

95th percentile

1.12x

Higher debt load relative to assets than 95% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

89th percentile

1.08x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

23rd percentile

-8.8%

Higher net margin than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

13th percentile

-14%

Faster asset growth than 13% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

46th percentile

5.2%

Faster revenue growth than 46% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$1,801,372

Down $285,335 (-14%) from 2022

Liabilities

Down

$2,022,686

Down $161,880 (-7.4%) from 2022

Net Assets

Down

-$221,314

Down $123,455 (-126%) from 2022

Revenue

Up

$1,866,332

Up $91,662 (+5.2%) from 2022

Expenses

Down

$2,030,217

Down $177,512 (-8.0%) from 2022

Net Income

Up

-$163,885

Up $269,174 (+62%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $740,068Liabilities 2011: $394,593Net Assets 2011: $345,4752011Assets 2012: $738,817Liabilities 2012: $451,994Net Assets 2012: $286,8232012Assets 2013: $804,214Liabilities 2013: $381,771Net Assets 2013: $422,4432013Assets 2014: $1,245,508Liabilities 2014: $678,972Net Assets 2014: $566,5362014Assets 2015: $1,166,439Liabilities 2015: $595,151Net Assets 2015: $571,2882015Assets 2016: $1,068,593Liabilities 2016: $822,961Net Assets 2016: $245,6322016Assets 2017: $1,164,466Liabilities 2017: $961,577Net Assets 2017: $202,8882017Assets 2018: $2,513,115Liabilities 2018: $2,732,738Net Assets 2018: -$219,6232018Assets 2019: $2,020,289Liabilities 2019: $2,157,567Net Assets 2019: -$137,2782019Assets 2020: $2,032,640Liabilities 2020: $2,135,175Net Assets 2020: -$102,5352020Assets 2021: $1,899,066Liabilities 2021: $2,184,911Net Assets 2021: -$285,8452021Assets 2022: $2,086,707Liabilities 2022: $2,184,566Net Assets 2022: -$97,8592022Assets 2023: $1,801,372Liabilities 2023: $2,022,686Net Assets 2023: -$221,3142023

Highlighted filing

2023

Assets$1,801,372
Liabilities$2,022,686
Net Assets-$221,314

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,844,766Expenses 2011: $1,901,039Net Income 2011: -$56,2732011Revenue 2012: $2,121,343Expenses 2012: $2,179,995Net Income 2012: -$58,6522012Revenue 2013: $2,447,154Expenses 2013: $2,311,534Net Income 2013: $135,6202013Revenue 2014: $2,693,376Expenses 2014: $2,549,283Net Income 2014: $144,0932014Revenue 2015: $2,684,075Expenses 2015: $2,679,323Net Income 2015: $4,7522015Revenue 2016: $2,985,815Expenses 2016: $2,898,967Net Income 2016: $86,8482016Revenue 2017: $3,121,533Expenses 2017: $3,112,176Net Income 2017: $9,3572017Revenue 2018: $2,838,473Expenses 2018: $3,268,894Net Income 2018: -$430,4212018Revenue 2019: $2,649,113Expenses 2019: $2,596,065Net Income 2019: $53,0482019Revenue 2020: $2,398,573Expenses 2020: $2,363,830Net Income 2020: $34,7432020Revenue 2021: $1,895,100Expenses 2021: $2,030,645Net Income 2021: -$135,5452021Revenue 2022: $1,774,670Expenses 2022: $2,207,729Net Income 2022: -$433,0592022Revenue 2023: $1,866,332Expenses 2023: $2,030,217Net Income 2023: -$163,8852023

Highlighted filing

2023

Revenue$1,866,332
Expenses$2,030,217
Net Income-$163,885

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2022 to Jul 31, 2023
Signed
Dec 7, 2023
Return Version
2022v5.0
Gross Receipts
$1,866,332
Mission and Program Overview

Mission

To give a well rounded christ centered education to all students.

Provide a well rounded Christian education to all students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,779,149$1,749,064▼ $30,085
Cash and Non-Interest-Bearing Accounts$86,071$33,530▼ $52,541
Accounts Receivable$106,305$17,728▼ $88,577
Prepaid Expenses and Deferred Charges$-150$1,050▲ $1,200
Total Assets$1,971,375$1,801,372▼ $170,003
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,474,189$1,454,246▼ $19,943
Accounts Payable and Accrued Expenses$332,802$324,722▼ $8,080
Unsecured Notes Loans Payable$255,000$243,723▼ $11,277
Deferred Revenue$122,575$-5▼ $122,580
Total Liabilities$2,184,566$2,022,686▼ $161,880
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-213,191$-221,314▼ $8,123
Total Net Assets Fund Balance$-213,191$-221,314▼ $8,123
Total Liabilities and Net Assets / Fund Balance$1,971,375$1,801,372▼ $170,003

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$143,919$410,809-
Land$1,516,122--
Leasehold Improvements$89,023$194,781-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Boyd WagesBoard Chairman
Alan TaylorBoard Member
Herman SimsBoard Member
Stacy BonnerBoard Member
Tesh LiburdBoard Member
Mark OhligerExecutive Director
Eddie FincherHead of Schoolceo
Carrie MccallSecretary
Reggie EwingTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$8,160
Program Service Revenue
$1,858,172
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-163,885
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,402,368
Other Expenses$627,849
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,391,405--$1,391,405
All Other Expenses$3,876$205,433-$209,309
Occupancy-$72,792-$72,792
Interest$50,608--$50,608
Insurance-$49,672-$49,672
Other Expenses$47,089--$47,089
Depreciation Depletion$46,192--$46,192
Fees for Services Management$43,525--$43,525
Office Expenses-$31,797-$31,797
Advertising-$13,697-$13,697
Other Employee Benefits$10,963--$10,963
Fees for Services Legal-$894-$894
Total Functional Expenses$1,655,932$374,285$0$2,030,217
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

The Governing body reviews this return before it is filed.

Conflict of interest policy compliance Part VI line 12C

The Governing body reviews the conflict of interest policy annually and polls Board and officers. The organization is in compliance with this policy.

CEO executive director top management comp Part VI line 15A

Compensation of executive director approved by the board.

Governing documents etc available to public Part VI line 19

A reviewed financial statement is available to the public to review.

Filing and Contact Details

Filer

Filer Name
Cumberland Christian Academy Inc
EIN
58-1848232
Address
2356 CLAY ROAD, AUSTELL, GA 30106

Signing Officer

Name
Mark Ohliger
Title
Executive Direc
Phone
6788524808
Signed
2023-12-07
Discuss with paid preparer
No

Organization Details

Formed
1989
Legal Domicile
Ga
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
5

Preparer

Firm
Kendrick CPA LLC
Address
260 MANNING ROAD SW U52, Marietta, GA 30064
Preparer
Wiley D Kendrick
Phone
6784916038
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

PPP Loan forgiveness $303,646ERTC Payroll Credits $181,388Total $485,034

List of other expenses Part IX line 24E

Academic supplies 2,922, athletic and enrichment 4,993, curriculum and library 43,352, staff dev 5,655, student activities 917, athletic facilities and other maint 87,917, licenses 2,660, tuition bad debts 41,550, bank charges 5,300, repairs and maint all other buildings and ficilites 86,603, telephone and internet 36,948, transportation 39,551.

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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0410809
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0554728
IRS990ScheduleD/LandGrp/BookValueAmt01516122
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt01516122
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt089023
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0194781
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0283804
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01749064
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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
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IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
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IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Governing body reviews this return before it is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Governing body reviews the conflict of interest policy annually and polls Board and officers. The organization is in compliance with this policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Compensation of executive director approved by the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A reviewed financial statement is available to the public to review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PPP Loan forgiveness $303,646ERTC Payroll Credits $181,388Total $485,034
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ACADEMIC SUPPLIES 2,922, ATHLETIC AND ENRICHMENT 4,993, CURRICULUM AND LIBRARY 43,352, STAFF DEV 5,655, STUDENT ACTIVITIES 917, ATHLETIC FACILITIES AND OTHER MAINT 87,917, LICENSES 2,660, TUITION BAD DEBTS 41,550, BANK CHARGES 5,300, REPAIRS AND MAINT ALL OTHER BUILDINGS AND FICILITES 86,603, TELEPHONE AND INTERNET 36,948, TRANSPORTATION 39,551.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5List of other expenses Part IX line 24e
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt01801372
IRS990/TotalAssetsGrp/BOYAmt01971375
IRS990/TotalAssetsGrp/EOYAmt01801372
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IRS990/TotalContributionsAmt08160
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0374285
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01655932
IRS990/TotalFunctionalExpensesGrp/TotalAmt02030217
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02184566
IRS990/TotalLiabilitiesEOYAmt02022686
IRS990/TotalLiabilitiesGrp/BOYAmt02184566
IRS990/TotalLiabilitiesGrp/EOYAmt02022686
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-213191
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-221314
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01655932
IRS990/TotalProgramServiceRevenueAmt01858172
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01858172
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01866332
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01971375
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01801372
IRS990/TotReportableCompRltdOrgAmt00
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0255000
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0243723
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Mark Ohliger
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Direc
ReturnHeader/BusinessOfficerGrp/PhoneNum06788524808
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-12-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CUMBERLAND CHRISTIAN ACADEMY INC
ReturnHeader/Filer/BusinessNameControlTxt0CUMB
ReturnHeader/Filer/EIN0581848232
ReturnHeader/Filer/USAddress/AddressLine1Txt02356 CLAY ROAD
ReturnHeader/Filer/USAddress/CityNm0AUSTELL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030106
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0820633849
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KENDRICK CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0260 MANNING ROAD SW U52
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Marietta
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030064
ReturnHeader/PreparerPersonGrp/PhoneNum06784916038
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Wiley D Kendrick
ReturnHeader/ReturnTs02024-05-15T09:38:36-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Mark
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Ohliger
ReturnHeader/TaxPeriodBeginDt02022-08-01
ReturnHeader/TaxPeriodEndDt02023-07-31
ReturnHeader/TaxYr02022

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